MANU/GSCU/0014/2021

Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

Circular No. : 158/14/2021-GST

Date : 06.09.2021

Notification/ Circulars Referred : Circular No. 148/04/2021-GST, dated 18th May, 2021 MANU/GSCU/0004/2021;Notification No.14/2021-Central Tax, dated 1st May, 2021 MANU/CGST/0014/2021;Notification No. 34/2021-Central Tax dated 29th August, 2021 MANU/CGST/0034/2021

Citing Reference:
Circular No. 148/04/2021-GST, dated 18th May, 2021 MANU/GSCU/0004/2021  Referred

Notification No.14/2021-Central Tax, dated 1st May, 2021 MANU/CGST/0014/2021  Referred

Notification No. 34/2021-Central Tax dated 29th August, 2021 MANU/CGST/0034/2021  Referred

To,

The Principal Chief Commissioners / Chief Commissioners /
Principal Commissioners / Commissioners of Central Tax (All)
The Principal Directors General / Directors General (All)

Madam/Sir,

Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021

Vide Circular No. 148/04/2021-GST, dated 18th May, 2021, detailed guidelines for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act / said Act") and rule 23 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as "the CGST Rules") have been specified, till the time an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal. It may be noted that notification No.14/2021-Central Tax, dated 1st May, 2021, as amended, had, inter-alia, extended the date of filing of application for revocation of cancellation of registration till 30th June, 2021, where the due date of filing of application was falling between 15th ........